Where a subsidiary is partly owned by a parent and an NCI, any goodwill arising in the acquisition analysis is required to be allocated between that attributable to the parent and that attributable to the NCI.

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The Answer of Where a subsidiary is partly owned by a parent and an NCI, any goodwill arising in the acquisition analysis is required to be allocated between that attributable to the parent and that attributable to the NCI.

Where a Subsidiary Is Partly Owned by a Parent and an NCI